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    <title>2023 (9) TMI 774 - DELHI HIGH COURT</title>
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    <description>The court ruled in favor of the petitioner in a case concerning entitlement to drawback benefits. The petitioner&#039;s claim for drawback benefits of Rs. 2,15,48,344/- was upheld, emphasizing that the payment of additional duty under Section 3 of the Customs Tariff Act qualified them for the benefits. The court also directed the respondents to pay interest as per Section 75A of the Customs Act for the delayed drawback payment.</description>
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      <description>The court ruled in favor of the petitioner in a case concerning entitlement to drawback benefits. The petitioner&#039;s claim for drawback benefits of Rs. 2,15,48,344/- was upheld, emphasizing that the payment of additional duty under Section 3 of the Customs Tariff Act qualified them for the benefits. The court also directed the respondents to pay interest as per Section 75A of the Customs Act for the delayed drawback payment.</description>
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